Leitza summons five debtors in executive proceedings of the Foral Treasury

The Navarra Provincial Treasury has published an edict in the Official Gazette of Navarra summoning five taxpayers within the framework of the executive collection procedure. The interested parties have fifteen calendar days to appear and be formally notified of the seizures and asset requirements issued against them. The announcement appears in issue number 163 of the BON, dated August 19, 2026, with reference L2610820.

The edict, signed on August 4, 2026, by the executive collector Itsaso Ugarte Erostarbe, is issued under articles 99.2 and 99.4 of the Foral Law 13/2000, of December 14, General Tax Law, as personal notification has proven impossible due to circumstances recorded in the file. The appearance must take place at the management office located at calle Íñigo Arista, number 16 bajo, Pamplona, from nine in the morning to two in the afternoon, Monday through Friday.

The summoned debtors

The edict identifies five interested parties, all in the status of debtors, along with the type of notification communicated to them:

• 72672366W — bank account seizure proceeding (code CC).
• B20965646 — requirement of assets and rights (code RB).
• B31632821 — requirement of assets and rights (code RB).
• X7386411F — requirement of assets and rights (code RB).
• Y1506522J — requirement of assets and rights (code RB).

The codes in the TN column indicate the nature of each act: CC corresponds to bank account seizure proceedings and RB to the requirement of assets and rights, among other modalities provided for in the enforcement procedure.

Deadline and effects of the appearance

Those summoned have fifteen calendar days, counted from the day following the publication of the edict, to appear personally or be duly represented. Once this period has elapsed without an appearance, they will be considered notified of the corresponding acts for all purposes from the day following the expiration of the deadline.

The edict further warns the taxpayers that, when any of the steps of the enforcement procedure are deemed notified due to failure to appear, they will be considered notified of subsequent actions and proceedings issued, although their right to appear at any other time is maintained.

Available appeals

The following appeals may be filed, optionally, against the administrative act:

• Appeal for reversal (recurso de reposición) before the same body that issued the act, within one month.
• Administrative appeal (recurso de alzada) directly before the Administrative Tribunal of Navarra, within the month following notification.
• Contentious-administrative appeal before the Contentious-Administrative Court, within two months.

The publication of these types of edicts ensures that debtors who could not be located personally are formally notified of executive collection actions, preserving their rights to defense and appeal. For those affected, appearing within the deadline is the only way to prevent seizures and demands from being deemed automatically notified.

Source: Official Gazette of Navarra, number 163, August 19, 2026, section 6. Other announcements, page 30097 (official reference: L2610820).